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Professional Bookkeeping and Accounting 3 - Double Entry Accounting

A free online double entry bookkeeping course for those that want to learn about Double Entry Bookkeeping and Accounting

Publisher: The Excel Club
This free online bookkeeping and accounting course teaches you about double entry accounting. It will give you an introduction to double-entry accounting and teach you how to carry out double-entry accounting and bookkeeping for transactions on the receivables ledger, on the payables ledger, and for bank and cash transactions. This course will get your accounting career started, or help you to ace your professional accounting exams!
Professional Bookkeeping and Accounting 3 - Double Entry Accounting
  • Duration

    1.5-3 Hours
  • Students

  • Accreditation


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You will learn about the accounting equation and double entry and the prepare for T-accounts. From the activities, you will get the opportunity to a) Prepare double-entry transactions and b) Prepare and record transactions in T-accounts. After this, we will then move on to recording transactions from the sales day book and the sales returns day book to the Receivables control account, the general ledger, and the memorandum ledgers.  From the activities, you can practice c)Transfer sales and sales return transactions from the daybooks to the general ledger, memorandum accounts, and receivables control account.

Next we will look at record transactions from the purchase and purchase returns prime books to the Payable's control accounts, as well as the the general ledger and the memorandum accounts.  Then you can practice the following, d)Transfer purchase and purchase returns transactions from the daybooks to the general ledger, memorandum accounts and payable's control account.

Finally, we will record transactions from the bank and cash.  This will complete the receivables and payable's control account. After this we will look at e) closing the control accounts and transfer the left and the right side of the cash books to the general ledgers. Get started with the downloadable Workbook containing the activities are used throughout this course and the answer from one activity leads into a later activity.

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